Emphasis of the grade for the final grade: Please check regulations of the study programme

Aim of the module (expected learning outcomes and competencies to be acquired):
After this course you should have a good overview on how individuals and firms are taxed in the EU Member States. You should be able to describe the main concepts to tax individual and business income, to explain how tax rules are designed to achieve socially desirable outcomes, to explain how taxes affect individual and firm behaviour, to discuss pros and cons of tax rules. In addition you learn to write scientific papers with a tax background and to present and discuss papers. Acquired Skills: - Erarbeitung wissenschaftlicher Fragestellungen - Beschaffung von Informationen und Literatur - Lesen und Verstehen wissenschaftlicher Texte

Contents of the module:
This course gives an introduction to the domestic and cross-border taxation of individuals and firms in the European Union. The focus is on the concepts and principles of taxation which are found in all Member States. By considering the main tax rules in all 27 EU Member States we study how theoretical tax concepts are applied in practice. Taxes covered are income taxes (personal and corporate income tax, business taxes) and taxes on capital (wealth tax, real estate tax). Overall topics of the seminar papers: business taxation: impact of taxation on organizational form decision, financing decision, profit distribution; taxation of employees; taxation of private investments, cross-border business taxation.